Sections
§ 1801 Annual franchise tax; rate of taxation 5
§ 1802 Report of net earnings and payment of tax; penalties 5
§ 1803 Tax lien 5
§ 1804 State corporation income tax; exemption 5
§ 1805 Rules and regulations 5
§ 1806 Exemption from other taxes 5
§ 1807 Secrecy of returns and information; penalty 5
§ 1808 Abatements 5
§ 1809 Closing agreements 5
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Terms Used In Delaware Code > Title 5 > Chapter 18 - Taxation

  • Conviction: A judgement of guilt against a criminal defendant.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Oath: A promise to tell the truth.
  • Oath: includes affirmation in all cases where an affirmation may be substituted for an oath, and "sworn" includes affirmed; and the forms shall be varied accordingly. See Delaware Code Title 1 Sec. 302